🇪🇺 #ЕС имплементация #DAC6 Директивы об административном сотрудничестве: посредники обязаны раскрывать и отчитываться о схемах трансграничной налоговый выгоды https://www.taxand.com/our-thinking/dac-6-implementation-where-european-jurisdictions-stand/ 🔴 https://www.taxand.com/wp-content/uploads/2019/11/DAC6-1.pdf
Taxand
DAC 6 implementation: where European jurisdictions stand
On 25 May 2015, the Economic and Financial Affairs Counciladopted a sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) which requires so-called tax intermediaries to report, on a mandatory basis, cross-border arrangements that